40. Below shows examples of crime used in international trade. Choose the right pair.
( ⓐ ) : by misrepresenting the price of the goods in the invoice and other documentation (stating it at above the true value), the seller gains excess value as a result of the payment. ( ⓑ ) : by misrepresenting the price of the goods in the invoice and other documentation (stating it at below the true value), the buyer gains excess value when the payment is made. ( ⓒ ) : the seller ships less than the invoiced quantity or quality of goods, thereby misrepresenting the true value of goods in the documents. ( ⓓ ) : the seller ships more than the invoiced quantity or quality of goods, thereby misrepresenting the true value of goods in the documents.
- 1ⓐ Over invoicing – ⓑ Under invoicing - ⓒ Shortshipping – ⓓ Over shipping
- 2ⓐ Over invoicing – ⓑ Under invoicing - ⓒ Overshipping – ⓓ Shot shipping
- 3ⓐ Under invoicing - ⓑ Over invoicing - ⓒ Shortshipping – ⓓ Over shipping
- 4ⓐ Under invoicing - ⓑ Over invoicing - ⓒ Fantomshipping – ⓓ Over shipping
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